Bart Meers Holding: what changed
Bart Meers Holding
Largest movements
- Receivables within one year +€24,065
up €24,065 (+301%), from €8,000 to €32,065
of which Trade receivables: +€32,065
- Cash -€20,506
down €20,506 (-43.9%), from €46,695 to €26,190
mainly Debts after one year (-€441,640) and Receivables within one year (-€24,065)
- Debts after one year -€441,640
down €441,640 (-100%), from €441,640 to €0
- Current portion of long-term debt +€275,828
up €275,828 (+166%), from €165,812 to €441,640
- Reserves +€154,830
up €154,830 (+35.2%), from €439,714 to €594,543
- Financial income +€13,432
up €13,432 (+31.2%), from €43,000 to €56,432
- Taxes +€2,644
up €2,644 (+7.7%), from €34,213 to €36,857
- Gross operating margin -€2,623
down €2,623 (-1.8%), from €149,006 to €146,383
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,454,695 | €1,458,255 | +€3,559 | +0.2% |
| Fixed assets | 21/28 | €1,400,000 | €1,400,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,400,000 | €1,400,000 | = | 0.0% |
| Current assets | 29/58 | €54,695 | €58,255 | +€3,559 | +6.5% |
| Amounts receivable within one year | 40/41 | €8,000 | €32,065 | +€24,065 | +301% |
| Trade receivables | 40 | - | €32,065 | +€32,065 | |
| Other amounts receivable | 41 | €8,000 | €0 | -€8,000 | -100% |
| Cash at bank and in hand | 54/58 | €46,695 | €26,190 | -€20,506 | -43.9% |
| Total equity and liabilities | 10/49 | €1,454,695 | €1,458,255 | +€3,559 | +0.2% |
| Equity | 10/15 | €744,719 | €899,548 | +€154,830 | +20.8% |
| Contributions | 10/11 | €305,005 | €305,005 | = | 0.0% |
| Reserves | 13 | €439,714 | €594,543 | +€154,830 | +35.2% |
| Distributable reserves | 133 | €439,714 | €594,543 | +€154,830 | +35.2% |
| Amounts payable | 17/49 | €709,977 | €558,707 | -€151,270 | -21.3% |
| Amounts payable after more than one year | 17 | €441,640 | €0 | -€441,640 | -100% |
| Financial debts | 170/4 | €441,640 | €0 | -€441,640 | -100% |
| Amounts payable within one year | 42/48 | €268,336 | €558,707 | +€290,370 | +108% |
| Current portion of amounts payable after more than one year | 42 | €165,812 | €441,640 | +€275,828 | +166% |
| Trade debts | 44 | €2,614 | €1,787 | -€827 | -31.6% |
| Suppliers | 440/4 | €2,614 | €1,787 | -€827 | -31.6% |
| Taxes, remuneration and social security | 45 | €41,788 | €44,682 | +€2,894 | +6.9% |
| Taxes | 450/3 | €41,788 | €44,682 | +€2,894 | +6.9% |
| Other amounts payable | 47/48 | €58,122 | €70,597 | +€12,475 | +21.5% |
| Other operating charges | 640/8 | €790 | €1,055 | +€266 | +33.6% |
| Gross operating margin | 9900 | €149,006 | €146,383 | -€2,623 | -1.8% |
| Operating profit (loss) | 9901 | €148,217 | €145,328 | -€2,889 | -1.9% |
| Financial income | 75/76B | €43,000 | €56,432 | +€13,432 | +31.2% |
| Recurring financial income | 75 | €43,000 | €56,432 | +€13,432 | +31.2% |
| Financial charges | 65/66B | €11,366 | €10,074 | -€1,292 | -11.4% |
| Recurring financial charges | 65 | €11,366 | €10,074 | -€1,292 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €179,851 | €191,686 | +€11,835 | +6.6% |
| Income taxes | 67/77 | €34,213 | €36,857 | +€2,644 | +7.7% |
| Profit (loss) for the period | 9904 | €145,638 | €154,830 | +€9,191 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €145,638 | €154,830 | +€9,191 | +6.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.